Net GST Payable Calculator
Apply your credits against output tax and see the cash still needed.
Enter output tax and available credit to see the cash you still need.
How the calculation works
Credits settle your bill first; whatever survives is real money out the door. This walks the settlement head-by-head so nothing is double-counted.
- Match heads
IGST credit → IGST due; then leftovers per rule order - Cross-use
Left IGST credit may pay CGST/SGST; CGST↔SGST cross-use is barred - Net cash
Liability remaining after all usable credit
Worked example
Output ₹12,000 CGST + ₹12,000 SGST; credits ₹15,000 CGST + ₹5,000 SGST.
You enter
You get
Important points to keep in mind
- The calculator applies standard Rule 88A/88B ordering automatically.
- Cash shortfalls must be deposited through PMT-06/challan before the return is filed.
- Interest applies only on amounts actually paid late — accurate cash planning avoids it entirely.
Frequently asked questions
Why can't CGST credit pay SGST?
The design keeps each level's revenue protected: central credit settles central dues, state credit settles state dues, and IGST sits above both.
Do I choose how leftover IGST credit is spent?
Yes — between CGST and SGST legs you elect the order each month in GSTR-3B. The default here assumes CGST first.
Related GST tools
Prepare your returns in GSTSelf
Done estimating? Prepare the actual return.
GSTSelf walks you through your invoices, builds GSTR-1 and GSTR-3B data, and keeps everything on your device — no uploads, no account.